Tathā sotāyatanādīni cattāri. Manāyatanaṃ tebhūmikakusalākusalavipākakiriyāviññāṇabhedena ekāsītippabhedaṃ, vatthupaṭipadādibhedato pana anantappabhedaṃ. Rūpagandharasāyatanāni samuṭṭhānabhedato catuppabhedāni, saddāyatanaṃ dvippabhedaṃ. Sabhāgavisabhāgabhedato pana sabbānipi anantappabhedāni. Phoṭṭhabbāyatanaṃ paṭhavīdhātutejodhātuvāyodhātuvasena tippabhedaṃ, samuṭṭhānato catuppabhedaṃ, sabhāgavisabhāgato anekappabhedaṃ. Dhammāyatanaṃ tebhūmikadhammārammaṇavasena anekappabhedanti evaṃ saṅkhepavitthārā viññātabbo vinicchayo.

Daṭṭhabbatoti ettha pana sabbāneva tāni āyatanāni anāgamanato aniggamanato ca daṭṭhabbāni. Na hi tāni pubbe udayā kutoci āgacchanti, nāpi uddhaṃ vayā kuhiñci gacchanti. Athakho pubbe udayā appaṭiladdhasabhāvāni, uddhaṃ vayā paribhinnasabhāvāni. Pubbantāparantavemajjhe paccayāyattavuttitāya avasāni pavattanti. Tasmā anāgamanato ca aniggamanato ca daṭṭhabbāni. Tathā nirīhato abyāpārato ca. Na hi cakkhurūpādīnaṃ evaṃ hoti "aho vata amhākaṃ sāmaggiyaṃ viññāṇaṃ nāma uppajjeyyā"ti, na ca tāni viññāṇuppādanatthaṃ dvārabhāvena vatthubhāvena ārammaṇabhāvena vā īhanti, na byāpāramāpajjanti. Athakho dhammatāvesā, yaṃ cakkhurūpādīnaṃ sāmaggiyaṃ cakkhuviññāṇādīni sambhavanti. Tasmā nirīhato abyāpārato ca daṭṭhabbāni.

Apica ajjhattikāni suññagāmo viya daṭṭhabbāni dhuvasubhasukhattabhāvavirahitattā, bāhirāni gāmaghātakacorā viya ajjhattikānaṃ abhighātakattā. Vuttaṃ hetaṃ "cakkhuṃ bhikkhave haññati manāpāmanāpehi rūpehī"ti vitthāro. Apica ajjhattikāni cha pāṇakā viya daṭṭhabbāni, bāhirāni tesaṃ gocaravisayāni viyāti evamettha daṭṭhabbato viññātabbo vinicchayoti.